Gross income tax in Río Negro Province

Last verified: 27 Oct 2026 · Status: Changing

Río Negro runs a conventional gross income tax with three features that matter to investors in 2026.

First, the rate table is low for production and high for services. The 2026 tariff law (LI art. 6) sets 0% for most crop, fruit and livestock production sold inside the province, 0.75% when that production is sold outside Río Negro (LI art. 6 quinquies), 1% for most manufacturing and for the wholesale sale and packing of fresh fruit (NAES 463140), 0% for cold storage of fruit (NAES 016141 and 522020), 2% for construction and freight, 3% for oil and gas extraction, oilfield services and pipelines, 4% for hotels, restaurants and real estate services, 5% for commerce and most professional and business services, 6.5% for mobile telephony and 9% for banking and credit. Exports of goods and services used abroad are exempt (IIBB Law art. 20(w)).

Second, cash is collected in advance by agents. A business that sells inside the province meets bank collections under SIRCREB at 2.50% of credits to its accounts as a general rate (Res. 606/2012, art. 7, as replaced by Res. 319/2024), card and payment platform withholdings under SIRTAC (3% if the business is not on the list; Res. 59/2021, art. 4), withholding by designated buyers (1% for commercial companies, 2% for public bodies on local taxpayers; Res. 985/2018, Annexes I and II) and perception by designated sellers (1% under Res. 985/2018, Annex VII; the newer SIRCIP regime of Res. 407/2025 allows padrón rates from 0% to 5% and 2% for unlisted buyers). Exporters and low margin packers can build large credit balances. The remedies are offsetting (CF arts. 104 and 104 bis), a refund request on ARTRN Form 103/I, a SIRCREB refund request on Form 102/I, and a no withholding certificate in limited cases (Res. 985/2018, art. 7).

Third, energy megaprojects run on contract. Río Negro adhered to RIGI by Law 5724 (Official Bulletin 18 July 2024). The VMOS oil pipeline and export terminal (Vaca Muerta Oil Sur) is governed by an Acta Acuerdo ratified by Law 5782 (Official Bulletin 26 May 2025) that freezes provincial taxes at their 31 December 2023 level for 30 years and promises an exclusion certificate within 30 business days if collection regimes create credit balances. Two LNG agreements were ratified by Law 5848 ("Argentina LNG") and Law 5849 ("FLNG", Southern Energy S.A. and San Matías Pipeline S.A., Official Bulletin 4 May 2026). Under those agreements the project vehicles and their direct suppliers of goods, works and services for the liquefaction infrastructure are exempt from gross income tax; ARTRN told project vehicles acting as withholding agents to apply 0% to those suppliers and created a supplier register (Res. 453/2026, arts. 2 to 5).

Small taxpayers who are national monotributistas pay a fixed monthly provincial amount, collected together with the federal monotributo by ARCA (Monotributo Unificado): from 1 August 2026, ARS 20,759.14 (US$ 13.27) for category A up to ARS 304,988.49 (US$ 195.02) for category K, and roughly half those amounts for primary, industrial, construction and transport activities (Res. 1091/2019, arts. 4 and 24, as amended by Res. 481/2026).

Cost to do it. Registering with ARTRN, obtaining a registration certificate, filing returns and requesting refunds are done online through ARCA with fiscal key (service "ART Provincia de Río Negro") and the ARTRN Oficina Virtual. Río Negro law makes administrative services free unless the tariff law sets a specific fee (Law I 2716, art. 1, as replaced by Law 5751, art. 1), and the 2026 tariff law lists no fee for ARTRN tax procedures (LI art. 28 lists fees only for the hydrocarbons and mining secretariats and the civil registry). So the direct cost of registration is zero; no minimum capital is required by the tax rules. The real costs are (1) cash tied up in withholdings, (2) the Bariloche and El Bolsón seasonal advance payment for hotels, restaurants, nightlife and ski rentals, and (3) time: a refund claim has no statutory decision deadline in the code text reviewed, and the interest paid on refunds is the Banco de la Nación savings account rate (CF art. 125) against 3% a month charged on tax debts (Res. 458/2025). Plan on several months for a refund (unconfirmed).

Who should read this page.

Fruit growers, packers, cold stores and exporters in the Alto Valle (apples and pears) and their foreign buyers and financiers.
Hotel, restaurant, ski and tourism operators in San Carlos de Bariloche, El Bolsón and Las Grutas.
Oilfield service contractors, sand and aggregate suppliers, and transport companies working on the Río Negro side of the Neuquén basin or on the VMOS and LNG projects in the San Matías Gulf.
Foreign investors and RIGI applicants deciding where to place a project vehicle, and their advisers.
Local SMEs and advisers who need the 2026 rate codes, due dates and penalty scales with article references.

Peso amounts are converted at the dólar MEP (bolsa) selling rate of ARS 1,563.90 per US$ on 23 Oct 2026 (source: dolarapi.com, MEP quote). Conversions are indicative and move daily.

Key rules

A. The legal architecture in 2026

Code and tax law. Procedure, penalties, refunds and prescription are in the CF (Law I 2686). The taxable event, base, exemptions and payment system of gross income tax are in the IIBB Law (Law I 1301). Rates are in the annual tariff law (IIBB Law art. 28), which for 2026 is Law 5837 (LI arts. 6 to 10). Rate minimums and fixed amounts may be set by ARTRN (IIBB Law art. 28, second paragraph); none for gross income tax were found in the 2026 sources (unconfirmed).
No change to the gross income base law for 2026. Law 5838, the companion "base laws" amendment for 2026 (sanctioned 18 December 2025, BO 29 December 2025), changes only property tax (Law I 1622, arts. 14 bis and 15 bis) and stamp tax (Law I 2407, art. 14). The last changes to the IIBB Law and the CF came from Law 5765 (sanctioned 17 December 2024, BO 23 December 2024, No. 6348), in force from 1 January 2025.
Executive powers. The Executive may grant exemptions or reductions to promote "inhospitable areas or economic development" (LI art. 7) and may change the rates in the tariff law by up to 30% (LI art. 9). ARTRN may create and modify activity codes within the parameters of the law (LI art. 10).
Regulation of the 2026 law. ARTRN regulated Law 5837 by Res. 8/2026 (2 January 2026), later amended by Res. 283/2026 (not reviewed in detail) (unconfirmed).

B. Taxable event and nexus

The tax falls on the habitual exercise, for consideration, within Río Negro, of trade, industry, professions, business, leases and services, whatever the result and the nature of the person, including in ports, airports, rail spaces and public buildings (IIBB Law art. 1).
Taxed even if sporadic: liberal professions; the mere purchase of agricultural products, forest products, "fruits of the country" and minerals for industrialisation or sale outside the province; real estate lots and sales; agricultural, livestock, mining, forestry and fishing operations; goods entering the province; intermediation; lending; operations of registered companies; and fiduciary funds (IIBB Law art. 2(a) to (k)).
Services from abroad: services rendered by foreign persons are taxed when used economically in Río Negro or when they fall on persons or things located in the province, whatever the platform, including online subscriptions and their intermediation (IIBB Law art. 2(l)). ARTRN regulates how the tax is collected. The Comarb SIRCAR table lists a Río Negro perception regime for "digital services from abroad" under ARTRN Res. 808/2020 from November 2020 (Comarb SIRCAR regimes table, version 42, jurisdiction 916).
Not taxed: employment income, public office, international transport by foreign companies under reciprocity treaties, directors' and managing partners' fees, and pensions (IIBB Law art. 4).

C. Tax base

Accrual basis: goods when invoiced or delivered, whichever is first; services when invoiced or finished; construction when the certificate is accepted, the price collected or the invoice issued (IIBB Law art. 8). Professionals may use the cash basis (art. 8(j)).
Excluded from the base: VAT debit and excise taxes for registered taxpayers, the Tasa Hídrica and Tasa de Infraestructura, capital repayments, reimbursements of expenses by commission agents, state subsidies, export refunds paid by the Nation, and sales of fixed assets (IIBB Law art. 9).
Deductions: discounts and returns, bad debts on listed indicators, and returned packaging (IIBB Law art. 10). Labour costs and other taxes are not deductible (art. 11).
Special bases: margin for lottery, tobacco and foreign exchange (art. 12); banks on the credit side of income accounts (art. 13); commission agents on retained commissions, with new car dealers presumed at no less than 15% of the sale price (art. 16); used cars taken in trade (art. 17); advertising agencies (art. 18); and real estate rents and sales valued at least at 2% a month (1% for housing) of the special stamp tax valuation (art. 19).
Several activities: each must be reported separately; if not, the highest rate applies (art. 24). Ancillary activities, including financing, follow the main activity (art. 24, last paragraph). Activities not listed in the tariff law pay "the general rate" (art. 25), but Law 5837 art. 6 does not state a general rate.

D. Rates: how the 2026 law is built

LI art. 6 lists rates code by code using six digit NAES codes with a one digit "fiscal treatment" suffix (for example 463140/0). A suffix other than "/0" flags a special treatment created by ARTRN (LI art. 6 sexies; Res. 8/2026, arts. 2 to 9). The main business rates are in Table 1.
Wholesale versus retail. A sale is wholesale when the buyer acquires the goods to resell, transform, lease or use them in a later economic activity. A wholesaler that also sells to final consumers pays 5% on those retail sales and must keep records that separate them (LI art. 6 bis).
Quarries and mines that sell to oil and gas. Mining and quarrying codes (coal, metals, ornamental stone, limestone, sand and gravel 081300, clay, salt and others) are at 0% in the table, but taxpayers that exceed the micro company size of Law 25.300 pay 0.75%, rising to 3% when the output is destined to the hydrocarbon activity, defined broadly as primary production of oil and gas, its industrialisation, wholesale and retail sale, transport and complementary services (LI art. 6 ter). The taxpayer chooses suffix "2" or "3" when filing (Res. 8/2026, arts. 2 to 4). This captures frac sand and aggregates sold to Vaca Muerta operators.
Primary production sold outside the province (crops including apples and pears 012311, livestock, forestry, fishing and aquaculture codes listed in the article) pays 0.75% instead of 0% (LI art. 6 quinquies; declared with suffix "3", Res. 8/2026, art. 9).
New work vehicles. Dealer sales of new trucks, semitrailers, buses and certain utility vehicles that enjoy the 0% stamp tax rate of LI art. 14(i) are at 0% for gross income tax (LI art. 6 quater; Res. 8/2026, arts. 5 to 8, which require the dealer to report each sale).
Rent exemption threshold: individuals leasing up to two homes are not taxed if total rent does not exceed ARS 221,760 a month (US$ 141.80) (IIBB Law art. 2(c)(5); LI art. 8).

E. Exemptions that matter for business

The list in IIBB Law art. 20 is long; these are the items an investor is most likely to use.

Exports of goods made by the exporter under customs procedures, and services rendered in Argentina used or exploited abroad (art. 20(w)). Connected services (transport, slinging, stevedoring, storage) are not covered. The text contains no carve out for mining or hydrocarbon exports, unlike the fiscal pacts (see section N) (unconfirmed).
Small primary producers, only on their first sale, without transformation or packing, and only for sales inside the province. Packed fruit sold by growers or packing houses is expressly excluded, as are mining and oil and gas (art. 20(n), as replaced by Law 5765, art. 10). The size of a "small producer" is to be set by regulation (unconfirmed).
New capital goods made in Río Negro plants and sold to companies that use them as capital goods, subject to a list and prior certification by the Ministry of Economy (art. 20(q)).
UTE members on their share of joint venture income when the UTE pays tax on all of it (art. 20(p)).
Interest on deposits, except for companies (art. 20(r)).
Young entrepreneurs aged 18 to 29 in monotributo categories A or B, for their first 24 months, excluding employees, directors, investors and landlords (art. 20(z), added by Law 5668; ARTRN page "Ley N° 5.668 Exención jóvenes emprendedores/as", which says it applies to registrations from 1 November 2023 and is requested through the Oficina Virtual).
Publishing of books and newspapers, public broadcasting, cooperatives with local control, mutual associations, non profit entities, and persons declared "without fiscal interest" (art. 20(c) to (m)).

F. Local or multilateral

A business active only in Río Negro registers as a direct taxpayer (contribuyente directo, régimen general) with ARTRN before starting (IIBB Law art. 29). Registration, changes and cancellation are done online with ARCA fiscal key through the service "ART Provincia de Río Negro" (ARTRN page "Hacer trámites, Ingresos Brutos": Alta, Baja, Modificaciones, Constancia de inscripción).
A business active in two or more jurisdictions applies the CM (IIBB Law art. 26). The CM prevails, and minimum taxes and fixed amounts do not apply to CM taxpayers (art. 26, last paragraph). The tariff law may not set taxpayer categories for CM taxpayers (art. 7).
Río Negro is part of the Registro Único Tributario (RUT). CM taxpayers whose head office (sede) is in Río Negro register and change data through RUT on the ARCA site; those whose head office is in a non RUT jurisdiction use Comarb's Padrón Web (ARTRN page "Registro Único Tributario").
Río Negro adhered to Comisión Plenaria Res. 28/2017 by Law 5337 (BO 27 December 2018) and to Comisión Plenaria Res. 15/2024 and 23/2024 by Law 5765, art. 12 (BO 23 December 2024). Those 2024 changes concern Comarb's governance and its mandate to run unified collection systems (CM arts. 16, 18, 19 and 31 as replaced), not the attribution rules.
CM attribution (coefficients, special regimes for construction, transport, professions and primary production) is explained on the national page.

G. Withholding, perception and collection regimes

All IIBB collection regimes run under CF art. 34 (third paragraph), which lets ARTRN appoint agents, and IIBB Law art. 6. Amounts withheld or perceived are payments on account from the advance of the month in which they were suffered (Res. 985/2018, art. 21). The Comarb SIRCAR table lists eleven Río Negro regimes under code 916 (Annexes I to IX of Res. 985/2018 plus digital services from abroad). Table 4 summarises rates.

1. General withholding and perception regime (Res. 985/2018). Only agents named in its Annexes A and B or appointed later by ARTRN resolution must act (arts. 2 and 3). Key rules:

Who is withheld: direct and CM taxpayers buying or selling within the province, except the State, exempt persons, taxpayers with only exempt or zero rated activities, holders of a no withholding certificate, simplified regime taxpayers (withholding only), and CM taxpayers based elsewhere whose unified coefficient for Río Negro is below 0.0300 (withholding only) (art. 8).
No withholding or perception on purchases of fixed assets, if the invoice says "a ser afectado como bien de uso" (art. 9).
An unregistered payee who does not prove its status suffers 5% (art. 12).
Base: total price less VAT if the payee is VAT registered and VAT is shown separately (art. 15). Minimum payments subject to withholding: ARS 5,000, ARS 3,000 for card payments (Annex IV) and ARS 10,000 for public bodies (Annex I) (art. 16, as replaced by Res. 520/2022, 15 July 2022). These thresholds have not been updated since 2022 in the sources, so in practice almost every payment is caught.
ARTRN may assign higher rates to high risk taxpayers and lower rates in special situations, and must notify agents (art. 17, as replaced by Res. 763/2024, 9 October 2024).
Agents file monthly through SIRCAR (art. 26) and pay by the 10th of the following month (art. 19) (unconfirmed).

2. SIRCIP perception (Res. 407/2025, 4 June 2025, amended by Res. 54/2026, 23 January 2026). Río Negro adhered to Comarb's unified perception system (RG CA 9/2025). Perception agents apply the rate shown for each customer in an ARTRN padrón, identified by a letter from A (0.00%) to X (5.00%) (Res. 54/2026, art. 2). Customers not in the padrón (other than final consumers) buying from a Río Negro establishment suffer 2%; taxpayers of other provinces without Río Negro registration suffer 1%, shown on the invoice as "Percepción por falta de alta en Río Negro" (Res. 407/2025, arts. 4 and 5). No perception on goods that are fixed assets or inputs for making them, if declared (art. 7). A CM agent named by Río Negro must act in every SIRCIP jurisdiction where it operates (Res. 54/2026, art. 1). SIRCIP becomes mandatory only once Comarb declares the system operational; until then agents keep applying Annex VII of Res. 985/2018 (Res. 407/2025, art. 13) (unconfirmed).

3. SIRCREB bank collections (Res. 606/2012, as amended). Banks collect on credits to accounts of taxpayers listed in the SIRCREB padrón. From Res. 319/2024 (29 April 2024) the rates are: 2.50% general for both direct and CM taxpayers whose main activity is under the CM general regime; 0.80% for transport and, for direct taxpayers, industry; 0.50% for CM construction; 2.00% for CM liberal professions; 0.05% for commission agents and intermediaries; 0.01% for notaries; and activity specific rates in an annex (Res. 606/2012, art. 7, as replaced by Res. 319/2024, art. 2). The annex was not attached to the PDF obtained (unconfirmed). Before Res. 319/2024 the direct taxpayer general rate was 1.40% and CM primary production and industry paid 1.00% (Res. 788/2022, art. 1); the 2024 text drops the CM art. 13 line, so agricultural and industrial CM taxpayers appear to fall back to 2.50% unless listed in the annex (unconfirmed). Thirty categories of credits are excluded, among them export proceeds and export prefinancing, transfers between the holder's own accounts, transfers from abroad, US dollar accounts, capital contributions, tax refunds, and settlements by payment aggregators and concentrators under SIRTAC (Res. 606/2012, art. 6, as replaced by Res. 319/2024, art. 1).

4. SIRTAC card and payment platform withholding (Res. 59/2021). Río Negro adhered to Comarb's SIRTAC (RG CA 2/2019) for card, voucher and payment aggregator settlements (Res. 59/2021, arts. 1 and 2). Rates come from a padrón weighted by the last six returns, using a reference general rate of 2.5% and 0.8% for transport and industry (art. 9, as replaced by Res. 300/2024). A Río Negro establishment not in the padrón suffers 3%; a registered taxpayer of another jurisdiction without Río Negro registration suffers 1.50% shown as "Retención por falta de alta Río Negro" (arts. 4 and 5). For online sales to Río Negro buyers by sellers not in the padrón, the 3% applies once the seller has at least 10 operations and ARS 750,000 (US$ 479.57) a month (art. 4(b), as replaced by Res. 573/2026, 28 August 2026). Tips paid through cards that are separately identified are excluded from the base (art. 8, as replaced by Res. 762/2025). Simplified regime taxpayers and small sellers below half of the monotributo category D annual limit in six months are excluded (art. 6).

5. Specific withholding annexes of Res. 985/2018. Public bodies, cooperatives and utilities withhold 2% on local taxpayers, 1.5% on CM taxpayers based in Río Negro and 0.5% on CM taxpayers based elsewhere (Annex I). Commercial and service companies designated as agents withhold 1% (Annex II). Professional associations, health insurers and the courts withhold on fees at 2%, 1%, 0.25% (pharmacists) or 0.50% (doctors), and 5% on professionals not registered in Río Negro (Annex III, as replaced by Res. 739/2024). Card issuers withhold 1% (Annex IV) for agents still under that annex. Freight payers withhold 1% (Annex VI). Insurers withhold 3.5% on commissions and 2% or 1% on other payments (Annex VIII). Online marketplaces withhold 1% on direct taxpayers, 0.5% on CM taxpayers and 5% on unregistered sellers with Río Negro buyers (Annex IX).

6. Seasonal advance payment in tourist centres (Res. 325/2013). Nightclubs, bars, restaurants, accommodation and ski or snowboard rental businesses in Las Grutas (summer, 20 December to 28 February) and San Carlos de Bariloche and El Bolsón (winter, 1 July to 31 August) must pay a monthly advance computed on physical parameters (Res. 325/2013, arts. 1 to 4): square metres for nightlife, tables for bars and restaurants, rooms for hotels (higher amount for 4 and 5 star hotels) and boards for ski rentals, each multiplied by the days of the month. Payment is due by the 5th of each month (art. 7). Values for winter 2026 (Res. 365/2026, 8 June 2026): ARS 260 per m², ARS 1,120 per table (bars) and ARS 750 per table (restaurants), ARS 1,120 per room (4 and 5 star) and ARS 620 (other categories), ARS 200 per pair of skis or snowboard, per day. For summer 2025/2026 the values were ARS 166, 725, 483, 725 and 403 (Res. 883/2025). Hotels whose restaurant serves only guests do not pay the table component (Res. 325/2013, art. 6). The recitals of Res. 365/2026 say the winter 2026 regime is limited to services provided at the Cerro Catedral ski centre, plus ski and snowboard rentals in the whole city; the operative article only sets values, so whether a downtown Bariloche hotel had to pay in July and August 2026 is unclear (unconfirmed). Taxpayers registered for three years or more, with all returns filed, no debt (or an IIBB credit balance at least equal to their other debts) and not under audit can obtain an exception certificate (Res. 251/2016, art. 1, as amended by Res. 387/2026, 16 June 2026). Failing to pay the advance can lead to closure of the premises (CF art. 69(e)).

7. Project vehicles under the LNG agreements. VPUs of projects approved under Laws 5848 and 5849 that are appointed as withholding agents must apply 0% to direct suppliers of goods, works or services for the liquefaction infrastructure, while still filing as agents. Those suppliers declare the related income as "exempt or not taxed" and must register in the register of direct suppliers of VPUs through the Oficina Virtual (Res. 453/2026, 13 July 2026, arts. 2 to 5). ARTRN appointed RIGI Southern Energy S.A. and San Matías Pipeline S.A. as withholding agents (Res. 482/2026, 23 July 2026), moved the start to 1 September 2026 and added RIGI San Matías Pipeline S.A. under a new CUIT (Res. 532/2026, 12 August 2026). VMOS S.A. was removed as an agent with effect from 15 September 2025 because the operation runs through "RIGI VMOS S.A.", itself an appointed agent (Res. 66/2026, 28 January 2026).

H. Credit balances: offset, certificates and refunds

Carry forward. Withholdings and perceptions in excess of the tax roll forward to later advances (Res. 407/2025, art. 10; IIBB Law art. 22).
Offset by ARTRN. ARTRN may offset credit balances, on its own initiative or on request, against debts of any tax it administers, starting with the oldest (CF art. 104 bis). Payments without an indicated destination are applied to the oldest debts first (CF art. 100).
Transfer to third parties. On request, ARTRN may credit verified balances against debts of third parties who consent (CF art. 104 ter).
Refund (devolución or repetición). The taxpayer files a claim with ARTRN; this administrative claim is a prerequisite to going to court, except for amounts paid on an express ARTRN demand (CF art. 105). The claim lets ARTRN audit the period, even if prescribed, up to the amount claimed (art. 105). If denied by a final decision, the taxpayer may sue (art. 106). Claims must be filed within five years from 1 January after the payment (CF arts. 121, 130 and 131). The code text reviewed sets no deadline for ARTRN to decide a refund and no "silence equals rejection" rule (unconfirmed).
Forms. ARTRN's page "Devoluciones y Acreditaciones IIBB" lists three online procedures, all filed through the Oficina Virtual as "Presentar Nota/documentación": a crediting request, Form 102/I for SIRCREB refunds and Form 103/I for refund of a credit balance.
Interest. On a successful claim ARTRN pays interest at the Banco de la Nación savings account rate from the date of the excess payment, but since 2025 only if the cause was not attributable to the taxpayer (CF art. 125, as replaced by Law 5765, art. 6). Tax debts bear 3% for 30 days (0.10% a day) from 1 July 2025 (CF art. 122; Res. 458/2025).
No withholding or exclusion certificates. ARTRN may issue total, partial or temporary exclusion certificates, but the listed grounds are narrow: taxpayers with only exempt, untaxed or zero rate activities, those with only special bases, or "when expressly ordered" (Res. 985/2018, art. 7). For SIRCREB and SIRTAC, ARTRN controls the padrón rate and "may assign lower rates in special situations" (Res. 606/2012, art. 7; Res. 59/2021, art. 9). In practice an exporter with a taxed domestic activity must ask ARTRN for a reduced padrón rate on the facts (unconfirmed).
RIGI projects. The VMOS agreement obliges the Province to issue an exclusion certificate within 30 business days of a request if collection regimes generate a credit balance for the beneficiary (Law 5782, Annex, art. 11).

I. Industrial promotion, stability and RIGI

Industrial parks: MiPyMEs (Law 25.300) with activities in a Río Negro industrial park get a 10% discount on the tax determined in each monthly advance, if their data is up to date, they had no debt when the previous return fell due, and they file and pay on time (LI arts. 34 and 35; Res. 8/2026, arts. 14 to 17). Transport companies qualify if they keep their vehicles in the park. Underpayments found later must be paid without the discount within 10 business days, or the discount for that advance is lost (LI art. 36). Late payment of one advance loses the discount for that and the next advance (LI art. 44). Property in industrial parks gets a 15% property tax discount (LI art. 38(2)).
Capital goods made in the province: exemption under IIBB Law art. 20(q).
MiPyME fiscal stability registry under Law 5250 (adhesion to the national productive recovery programme) and Decree 363/2018 are listed on ARTRN's normative page; their current effect was not reviewed (unconfirmed).
RIGI. Río Negro adhered to Title VII of Law 27.742 in full by Law 5724 (sanctioned 12 July 2024 per SAIJ, BO 18 July 2024). Adhering provinces may not impose new local taxes on VPUs, other than fees for services actually provided (Law 27.742, art. 225, as transcribed in the Annex to Law 5724). How "new" is defined is covered on the RIGI page.
Project agreements. Río Negro has gone further than adhesion and signed project agreements ratified by law:
VMOS (Law 5782, sanctioned 22 May 2025, BO 26 May 2025; regulated by Decree 610/2025, BO 28 July 2025). The Province guarantees fiscal stability on every provincial tax applicable to the project under Law 27.742, Law 5724 and Res. MECON 302/2025 (the national RIGI approval). The applicable regime is the 2024 tariff law and the CF and other provincial rules as in force on 31 December 2023; later favourable changes may be used; stability does not cover withholding, perception or collection regimes, and does not exempt the company from acting as an agent, except on payments to foreign beneficiaries for international transport of exports; it extends to shareholders, affiliates and transport providers using the project assets, for VMOS volumes, under the rules at the signing date; and it lasts 30 years from the RIGI approval (Law 5782, Annex, art. 11). VMOS remains subject to the CF, the IIBB Law and the stamp tax law within the limits of Law 27.742 art. 225 (Annex, art. 5.6). The agreement also sets project specific charges: a US$ 60 million territorial development contribution, US$ 40 million a year community contribution from 2026, a control fee of US$ 1,050,000 a year, and environmental fees by formula (Annex, arts. 5.1 to 5.5; Decree 610/2025, recitals). Stamp tax on the agreement and implementing instruments is exempt (Law 5782, art. 2).
FLNG (Law 5849, sanctioned 30 April 2026, BO 4 May 2026): ratifies the agreement of 14 April 2026 with Southern Energy S.A. and San Matías Pipeline S.A., declares the project of public interest and exempts its instruments from stamp tax (arts. 1 to 3). The annex was not obtained; the gross income tax exemption for VPUs and direct suppliers is known from ARTRN Res. 453/2026 (recitals and art. 2) (unconfirmed).
Argentina LNG (Law 5848): known only from ARTRN Res. 453/2026, which says it ratified the agreement for the "Argentina LNG" project with the same supplier exemption.
Tecpetrol and YPF (Law 5781, BO 26 May 2025): ratifies an agreement of 10 March 2025 under provincial Law 5733 (unconfirmed).

J. Simplified regime for small taxpayers

Every national monotributista with fiscal domicile in Río Negro must pay a fixed monthly provincial amount instead of the general regime; ARTRN registers them automatically (Res. 1091/2019, arts. 1 and 2). They are excluded from withholding, perception, SIRCREB and the seasonal advance payment (art. 7).
Payment follows the national monotributo due dates (art. 5). Under Monotributo Unificado, ARCA collects the provincial amount together with the federal monotributo on the 20th of each month; registration in "Mi Monotributo" covers both (ARTRN page "Monotributo unificado"). For the special regime (primary, industrial, construction and transport activities in Annex II of Res. 1091/2019), the provincial component is not included in the ARCA credential and must be paid separately through the ARTRN service (ARTRN page "Hacer trámites, Ingresos Brutos").
Amounts are updated with the same percentage as the federal monotributo (Res. 1091/2019, art. 4): +14.3% from 1 February 2026 (Res. 52/2026) and +16.80% from 1 August 2026 (Res. 481/2026). See Table 5.
Seasonal activities lasting up to six months can request remission of the amounts for inactive months on Form 101/I, filed 30 days before starting (Res. 1091/2019, art. 6). Recategorisation follows ARCA every semester, by 20 July and 20 January (arts. 9 and 10). Exclusion from the national regime means exclusion from the provincial one, with no return for three calendar years (arts. 12 and 13).

K. Filing and payment

Direct and CM taxpayers file a return for each monthly advance and deduct withholdings and perceptions suffered (IIBB Law art. 22). The fiscal period is the calendar year (art. 21).
Direct taxpayers file and pay through the ARTRN service on the ARCA site; due dates for 2026 depend on the CUIT check digit (Res. 889/2025, art. 1; Table 7). If a new national holiday falls on a due date, that date and later dates of the month move to the next business day (art. 2).
CM taxpayers use SIFERE on Comarb's calendar (RG CA 20/2025, art. 1), with the annual CM05 for 2025 due on 30 June 2026 (art. 2).
Cessation: tax up to the date of cessation must be paid within 30 days, unless there is economic continuity (merger, same group, same capital or management) (IIBB Law art. 30).

L. Penalties, interest and enforcement

Formal duties (CF art. 51): fine set by the tariff law, ARS 6,600 to ARS 3,300,000 for 2026, doubled for obstruction or cases that could lead to closure (LI art. 56). Halved if paid within 5 days and the duty is fulfilled (CF art. 55).
Late filing of IIBB returns (and, since 2024, of agents' returns) triggers an automatic fine (CF art. 53, as amended by Law 5686) between ARS 1,500 and ARS 3,300,000 (LI art. 57). Halved if paid with the missing return spontaneously or within 10 days of notice (CF art. 53). ARTRN's scale from 1 May 2026 grades it by size and risk (Res. 282/2026; Table 8).
Omission: 10% to 100% of the tax omitted; in audits the percentage equals the percentage of omission, minimum 10% (CF art. 52, as replaced by Law 5765, art. 1). Reduced by 75% if the return is corrected in line with ARTRN's claim within 15 days of the vista, or within 10 days of an administrative assessment (art. 52). No omission fine if the return was filed on time and correctly but not paid: that is simple delay, with interest only (art. 52).
Agents: failing to withhold or perceive, 50% to 100% of the amount (art. 52, last paragraph); keeping amounts withheld after the due date, 200% to 500%, reduced to 75% if paid within 10 days of a demand (art. 52 bis, added by Law 5765, art. 2); late spontaneous payment by agents, automatic surcharge of 10% (up to 15 days), 20% (up to 30 days) or 50% (more than 30 days) plus interest (art. 53 bis).
Fraud: 100% to 1,000% of the amount evaded (CF art. 56, as replaced by Law 5765, art. 3; the previous range was 100% to 200%).
Closure of 1 to 10 days for not invoicing, not registering for IIBB, double invoicing or other devices to evade collection regimes, fraud, not paying the advance payment required under CF art. 97, or violence against inspectors; doubled for repeat offences (CF art. 69, item (c) as replaced by Law 5765, art. 4).
Interest: 3% for 30 days (0.10% a day) from 1 July 2025 (CF art. 122; Res. 458/2025). Punitive interest in court, up to half the resarcitory rate (art. 122 bis).
Remission for slight fault, on request within 10 days, which waives the appeal (CF art. 54). Payment plans of up to 3 years, with remission of up to 50% of interest and fines (CF art. 101).
Prescription: five years from 1 January after the period (CF arts. 130 and 131).
Clearance certificate (certificado único de libre deuda): valid 30 days and covering all ARTRN taxes (Res. 73/2013, art. 3, as replaced by Res. 320/2026, 20 May 2026).

M. Municipal fees and other provincial charges

Río Negro municipalities (Bariloche, General Roca, Cipolletti, Viedma and others) levy their own commerce and industry fees, often on gross income. They are outside this page; see Municipal fees (unconfirmed). ARTRN removed two municipalities (listed as "SAO" and Cinco Saltos) as withholding agents in 2026 (Res. 251/2026; title on the ARTRN list only, text not reviewed) (unconfirmed). Stamp tax on contracts, guarantees and the 0% rate for work vehicles is on Stamp tax; note that from 2026 guarantees over Río Negro assets securing obligations under contracts signed outside the province are taxed on the guaranteed amount (Law I 2407, art. 14, as replaced by Law 5838, art. 2).

N. Consenso Fiscal compliance

Río Negro approved the 2017 pact by Law 5262 (22 December 2017; SAIJ shows BO 1 January 2018) and the 2020 pact by Law 5494 (BO 7 January 2021). No Río Negro law ratifying the 2018, 2019 or 2021 pacts was found in SAIJ searches by title (unconfirmed). Whether Río Negro is bound by the Consenso 2021 caps therefore cannot be confirmed from the sources.
Measured against the Consenso 2021 caps transcribed on the national page, the 2026 rates are at or below the cap in most sectors (Table 6): commerce 5% (cap 5%), hotels and restaurants 4% (cap 4.50%), construction 2% (cap 2.50%), manufacturing 1% (cap 1.50%), transport 1% to 2% (cap 2%), financial 9% (cap 9%), mobile telephony 6.5% (cap 6.50%), health 3.15% to 4.5% (cap 4.75%).
Possibly above the reference caps: industrial service codes at 4.5% (NAES 149000, services to the clothing industry, and 181200, printing services) exceed the 1.50% manufacturing cap if they count as manufacturing; refining products and some industrial gases at 1.8% exceed it unless covered by the hydrocarbon carve out; steam and air conditioning supply at 4.5% (353001) exceeds the 3.75% cap for non residential utilities; and the 10% code for commission sales of new cars (451112/3) exceeds the 5% commerce cap (unconfirmed). Telecommunications other than mobile at 4% are within the 5.50% cap, and agriculture sold outside the province at 0.75% equals the cap.
Hydrocarbons (extraction, services, pipelines at 3%) are outside the caps under the pacts (national page, Consenso 2021 clause SEGUNDA(c)).
Exports: Río Negro exempts all exports of goods without the mining and hydrocarbon exception of the pacts (IIBB Law art. 20(w)); this is more generous than required, not a breach.
Different treatment by place of sale. The 0.75% rate on primary products sold outside the province, against 0% inside (LI art. 6 quinquies), and the small producer exemption limited to sales inside the province (IIBB Law art. 20(n)), treat sales differently by destination. The 2017 pact prohibited differential treatment based on the place of location of the establishment (national page, Consenso 2017 clause III(a)). Whether a destination based distinction falls under that prohibition is contested; no ruling was found in the sources (unconfirmed).

Step by step

Get an ARCA fiscal key and CUIT. Foreign companies need an Argentine entity or branch registered with IGJ or the provincial registry first (see the Start section of the guide). Enable the service "ART Provincia de Río Negro" in ARCA's relationship administrator (ARTRN FAQ page).
Declare an electronic fiscal domicile (DFE) in the ARTRN service; it is the first step for any online procedure (ARTRN page on Law 5668 exemption, step 2). Keep referential data current: it is a condition for the industrial park discount (Res. 8/2026, art. 16).
Choose the regime.
Only Río Negro: register as a direct taxpayer (Alta, Régimen General) before starting (IIBB Law art. 29).
Several provinces with head office in Río Negro: register in CM through RUT on the ARCA site; otherwise through Comarb's Padrón Web (ARTRN RUT page).
Monotributista: register in "Mi Monotributo" at ARCA; the provincial registration follows automatically (Res. 1091/2019, art. 2; ARTRN Monotributo page).
Pick the NAES codes with the right suffix: for example 463140/0 for packing and wholesale of fruit, 012311/0 for own production sold in the province and the suffix 3 code for sales outside it, 551022/0 for hotels, 091001 to 091009 for oilfield services (LI art. 6; Res. 8/2026).
Check the padrón rates. ARTRN's site offers "Consulta alícuota retención y percepción"; check the SIRCREB, SIRTAC and SIRCIP rates assigned to the CUIT every month.
Become an agent if designated. If ARTRN appoints the company, register in SIRCAR with the ARCA fiscal key and file monthly (Res. 985/2018, arts. 26 to 28). LNG VPUs apply 0% to registered direct suppliers (Res. 453/2026).
Seasonal businesses in Bariloche, El Bolsón or Las Grutas: file the advance payment return (Form 524 per Res. 282/2026 Annex) and pay by the 5th, or obtain the exception certificate (Res. 325/2013; Res. 251/2016).
File and pay monthly by the CUIT based date (Table 7), deducting withholdings and perceptions (IIBB Law art. 22). Direct taxpayers use the ARTRN service; CM taxpayers use SIFERE.
Manage credit balances. Each quarter, compare credits with tax. If balances persist, file a note through the Oficina Virtual asking for a lower padrón rate; request a refund on Form 103/I or a SIRCREB refund on Form 102/I with supporting documents (ARTRN "Devoluciones y Acreditaciones IIBB"); or ask ARTRN to offset against other taxes (CF art. 104 bis).
Keep records for the prescription period (five years from 1 January after each year; CF arts. 130 and 131) and obtain a clearance certificate (30 days validity) when needed for tenders or registrations (Res. 320/2026).

Costs and timelines

Table 1. Main 2026 gross income tax rates in Río Negro (Law 5837, art. 6)

NAES code	Activity	2026 rate
011111 to 014990 (most)	Crops, fruit (012311 apples and pears; 012320 stone fruit), livestock, dairy, beekeeping	0% (0.75% if sold outside Río Negro, art. 6 quinquies)
014115	Feedlots	0.75%
016111 to 016190	Agricultural services (ploughing, spraying, harvest, labour contractors)	1%
016141	Cold storage services (post harvest)	0%
016149	Other post harvest services	1%
021010 to 022020	Forestry	0%
031110, 031200, 032000	Fishing and aquaculture	0%
061000, 062000	Crude oil and natural gas extraction	3%
081300	Sand, gravel and crushed stone	0%; 0.75% above micro size; 3% if destined to hydrocarbons (art. 6 ter)
091001 to 091009	Oil and gas services and construction before, during and after drilling; other oilfield services	3%
099000	Mining support services	3%
101011 to 110492	Food and beverages manufacturing (103020 fruit juices; 110212 wine; 110290 cider)	1%
103011/1	Fruit and vegetable preserves (special treatment)	0%
192001 / 192002	Petroleum refining products / refining under Law 23.966	1.8% / 1%
201110	Industrial gases (3% under suffix /3)	1.8%
2xxxxx, 3xxxxx manufacturing (general)	Most manufacturing	1%
149000, 181200, 182000	Industrial services to clothing; printing services; recording reproduction	4.5%
351110 to 351199	Electricity generation	1.5%
351201, 351320	Electricity transmission and distribution	1% (2.5% in 2025)
351310	Wholesale electricity	2.5%
352010	Gas manufacturing and natural gas processing	3%
352021, 352022	Gas distribution by pipeline	1% (2.5% in 2025)
360010, 360020	Water supply	2%
410011 to 439990	Construction	2%
45xxxx to 47xxxx (general)	Wholesale and retail trade, repairs	5%
451112/3	Commission sale of new cars (special treatment)	10%
463140	Wholesale sale and packing of fresh fruit, vegetables	1%
466111 to 466123	Wholesale fuels	2%
466121	Liquefied gas bottling and distribution	3%
477312	Retail sale of medicines	3.5% (5% in 2025)
491110 to 492190	Passenger transport	1%
492210 to 492299	Freight transport	2%
491201, 492291, 501201	Rail, road and sea transport of oil and gas	3%
493110, 493120, 493200	Oil pipelines, product pipelines, gas pipelines	3%
521010 to 521030	Cargo handling (land, port, air)	2%
522010	Storage in silos	1%
522020	Storage in refrigerated warehouses	0%
522091 to 524390	Free zone users, bonded warehouses, customs brokers, logistics, port and airport services	5%
551021 to 552000	Accommodation (hotels, inns, lodges, camping)	4%
551010	Accommodation by the hour	5%
561011 to 562099	Restaurants, bars, catering	4%
611090, 613000, 614010, 614090, 619000	Fixed telephony, satellite, internet, other telecoms	4%
612000	Mobile telephony	6.5%
620101 to 631190	Software, IT services, data processing, hosting, crypto validation and custody	3%
631201 to 631204	Web portals and online intermediation	5%
641100 to 649999	Banking, credit, leasing, cards, crypto trading	9%
651110 to 653000	Insurance (except property insurance at 5%)	4.5%
661111 to 661994	Markets, brokers, exchange houses, remittances, payment processors	6%
681010 to 682099	Real estate (consortium administration at 5%)	4%
691001 to 702099	Legal, notarial, accounting, management consulting	5%
711001	Construction related engineering services	2%
711009, 711002	Architecture and engineering; geological prospecting	5%
791101 to 791202	Travel agencies (retail and wholesale)	2%
791901, 791909	Adventure tourism; other tourist support services	4%
829200	Packaging services	1%
829909	Other business services	4%
851010 to 855000	Private education	4%
861010	Hospitalisation	3.15% (4.5% in 2025)
862110 to 880000	Health and social services	4.5%
900011 to 939090	Arts, sport, recreation, gambling	5%

Source: Law 5837, art. 6 (rate table parsed code by code); 2025 comparison from Law 5774, art. 6. Codes with suffix /1 (0%) or /3 are special treatments created by ARTRN; check the code chosen in the return.

Table 2. Special rate rules in the 2026 tariff law

Rule	Effect	Source
Wholesale definition	Sales to resellers, processors or business users are wholesale; retail sales by wholesalers pay 5%	LI art. 6 bis
Quarries and mines above micro size	0.75%; 3% if output goes to the hydrocarbon chain	LI art. 6 ter; Res. 8/2026 arts. 2 to 4
New work vehicles with 0% stamp tax	Dealer sales at 0%	LI art. 6 quater; Res. 8/2026 arts. 5 to 8
Primary production sold outside Río Negro	0.75%	LI art. 6 quinquies; Res. 8/2026 art. 9
Executive powers	Promotional exemptions; rate changes up to 30%	LI arts. 7 and 9
Industrial park MiPyMEs	10% discount per advance	LI arts. 34 to 36 and 44; Res. 8/2026 arts. 14 to 17

Table 3. Key thresholds and amounts, 2026

Item	Amount	US$	Source
Home rent exemption (individuals, up to 2 homes), monthly	ARS 221,760	141.80	IIBB Law art. 2(c)(5); LI art. 8
Minimum payment subject to withholding (general / cards / public bodies)	ARS 5,000 / 3,000 / 10,000	3.20 / 1.92 / 6.39	Res. 985/2018 art. 16 (Res. 520/2022)
Withholding exemption for CM taxpayers based elsewhere	Río Negro coefficient below 0.0300	n/a	Res. 985/2018 art. 8(7)
SIRTAC habituality threshold, online sellers not in padrón	10 operations and ARS 750,000 a month	479.57	Res. 59/2021 art. 4(b) (Res. 573/2026)
Formal duty fine range	ARS 6,600 to 3,300,000	4.22 to 2,110.11	LI art. 56
Late filing fine range	ARS 1,500 to 3,300,000	0.96 to 2,110.11	LI art. 57
Debts written off by ARTRN per period	Up to ARS 100	0.06	LI art. 58
Interest on tax debts	3% per 30 days (0.10% a day)	n/a	Res. 458/2025
Clearance certificate validity	30 days	n/a	Res. 73/2013 art. 3 (Res. 320/2026)

Table 4. Collection regimes and rates

Regime	Who suffers it	Rate	Source
SIRCREB (bank credits)	Listed direct and CM taxpayers	2.50% general; 0.80% transport and (direct) industry; 0.50% CM construction; 2.00% CM professions; 0.05% intermediaries; 0.01% notaries	Res. 606/2012 art. 7 (Res. 319/2024)
SIRTAC (cards, payment platforms)	Taxpayers in padrón	Weighted padrón rate (reference 2.5%; 0.8% transport and industry)	Res. 59/2021 art. 9 (Res. 300/2024)
SIRTAC, not in padrón	Río Negro establishments	3%	Res. 59/2021 art. 4
SIRTAC, no Río Negro registration	Taxpayers of other provinces	1.50%	Res. 59/2021 art. 5
SIRCIP perception	Customers in padrón	Letters A (0%) to X (5%)	Res. 407/2025 art. 4 (Res. 54/2026)
SIRCIP, not in padrón / no Río Negro registration	Customers	2% / 1%	Res. 407/2025 arts. 4 and 5
Annex I withholding (public bodies, cooperatives, utilities)	Suppliers	2% local; 1.5% CM based in Río Negro; 0.5% CM based elsewhere	Res. 985/2018 Annex I
Annex II withholding (commercial companies)	Suppliers	1%	Res. 985/2018 Annex II
Annex III withholding (fees)	Professionals, clinics	2%, 1%, 0.25%, 0.50%; 5% if unregistered	Res. 985/2018 Annex III (Res. 739/2024)
Annex VI withholding (freight)	Carriers	1%	Res. 985/2018 Annex VI
Annex VII perception (until SIRCIP)	Customers	1%; 0.05% simplified regime	Res. 985/2018 Annex VII
Annex IX online marketplaces	Sellers with Río Negro buyers	Withholding 1% / 0.5% / 5%; perception 1% / 0.5% / 0%	Res. 985/2018 Annex IX
No proof of status	Any payee	5%	Res. 985/2018 art. 12
Seasonal advance payment	Tourism businesses in Bariloche, El Bolsón, Las Grutas	Fixed amounts per m², table, room or board per day	Res. 325/2013; Res. 365/2026; Res. 883/2025
VPU agents, LNG projects	Direct suppliers of liquefaction works	0%	Res. 453/2026 art. 2

Table 5. Simplified regime, monthly provincial amounts (ARS)

ARCA category	From 1 Feb 2026, general	From 1 Aug 2026, general	US$ (Aug)	From 1 Feb 2026, special	From 1 Aug 2026, special	US$ (Aug)
A	17,773.24	20,759.14	13.27	9,143.21	10,679.27	6.83
B	26,330.15	30,753.61	19.66	13,534.20	15,807.94	10.11
C	35,038.48	40,924.95	26.17	18,006.41	21,031.48	13.45
D	52,992.43	61,895.16	39.58	27,267.82	31,848.81	20.36
E	70,657.51	82,527.97	52.77	36,360.06	42,468.55	27.16
F	88,097.78	102,898.20	65.80	45,313.30	52,925.93	33.84
G	105,032.36	122,677.80	78.44	53,992.55	63,063.29	40.32
H	170,242.95	198,843.76	127.15	87,558.31	102,268.10	65.39
I	197,256.01	230,395.02	147.32	101,463.79	118,509.71	75.78
J	231,453.81	270,338.05	172.86	119,028.56	139,025.35	88.90
K	261,120.28	304,988.49	195.02	134,303.23	156,866.18	100.30

Source: Res. 1091/2019 arts. 4 and 24, as replaced by Res. 52/2026 and Res. 481/2026 (the August table is an image in the resolution and was read visually; each figure equals the February figure times 1.168). "Special" is the regime for primary, industrial, construction and transport activities (Res. 1091/2019 art. 22 and Annex II).

Table 6. Río Negro 2026 rates against the Consenso Fiscal 2021 caps

Sector	Consenso 2021 cap (national page)	Río Negro 2026	Status
Agriculture, livestock, forestry	0.75%	0%; 0.75% outside sales; feedlots 0.75%	Within
Fishing	0.75%	0%	Within
Mining and quarrying	0.75%	0% to 0.75%; 3% if for hydrocarbons	Hydrocarbon use arguably outside caps (unconfirmed)
Manufacturing	1.50%	1% (refining products and some gases 1.8%; industrial services 149000 and 181200 at 4.5%)	1.8% and 4.5% codes above cap unless classified otherwise (unconfirmed)
Electricity, gas, water (non residential)	3.75%	1% to 3%; steam and air conditioning 4.5%	4.5% code above cap (unconfirmed)
Construction	2.50%	2%	Within
Commerce and repairs	5.00%	5% (car commissions 10%)	10% suffix code above cap (unconfirmed)
Hotels and restaurants	4.50%	4% (hourly accommodation 5%)	5% code above cap (unconfirmed)
Transport	2.00%	1% to 2%; oil and gas transport 3%	Hydrocarbon transport outside caps
Communications	5.50%	4%	Within
Mobile telephony	6.50%	6.5%	At cap
Financial intermediation and services	9.00%	9%; markets and payment services 6%	Within
Real estate, business and rental	5.00%	4% to 5%	Within
Social and health services	4.75%	3.15% to 4.5%	Within
Hydrocarbons	Not capped	3%	Outside caps

Whether Río Negro is bound by Consenso 2021 is not confirmed (section N).

Table 7. 2026 deadlines

Monthly advances, direct taxpayers (Res. 889/2025, art. 1)

Advance	CUIT ends 0 to 2	3 to 5	6 to 7	8 to 9
1 (January)	13/02/2026	18/02/2026	19/02/2026	20/02/2026
2 (February)	13/03/2026	16/03/2026	17/03/2026	18/03/2026
3 (March)	15/04/2026	16/04/2026	17/04/2026	20/04/2026
4 (April)	15/05/2026	18/05/2026	19/05/2026	20/05/2026
5 (May)	16/06/2026	17/06/2026	18/06/2026	19/06/2026
6 (June)	15/07/2026	16/07/2026	17/07/2026	20/07/2026
7 (July)	14/08/2026	18/08/2026	19/08/2026	20/08/2026
8 (August)	15/09/2026	16/09/2026	17/09/2026	18/09/2026
9 (September)	15/10/2026	16/10/2026	19/10/2026	20/10/2026
10 (October)	13/11/2026	16/11/2026	17/11/2026	18/11/2026
11 (November)	15/12/2026	16/12/2026	17/12/2026	18/12/2026
12 (December)	15/01/2027	18/01/2027	19/01/2027	20/01/2027

The table in Res. 889/2025 is an image (stored upside down in the PDF) and was read visually; the October dates match those shown on the ARTRN home page on 26 October 2026.

Other 2026 dates

Obligation	Date	Source
CM advances (SIFERE)	Same grid as above for January to September, November and December	RG CA 20/2025, Annex
CM advance October 2026	17, 18, 19 and 20 November 2026 (moved because of the 9 November national holiday)	RG CA 11/2026, art. 3 (19 October 2026)
CM annual return CM05 for 2025	30 June 2026	RG CA 20/2025, art. 2
Monotributo Unificado	20th of each month	ARTRN Monotributo Unificado page
Simplified regime recategorisation	By 20 January and 20 July	Res. 1091/2019 art. 10
Agents under Res. 985/2018	10th of the following month	Res. 985/2018 art. 19 (unconfirmed)
Seasonal advance payment	By the 5th of each season month	Res. 325/2013 art. 7
Change of data (activity, address)	Within 15 days	CF art. 27(2) as described in Res. 282/2026 Annex
Payment after cessation	Within 30 days	IIBB Law art. 30

The direct taxpayer October advance did not move: the 9 November holiday does not coincide with any Río Negro date, so Res. 889/2025 art. 2 is not triggered. Direct and CM taxpayers therefore have different October due dates in 2026 (unconfirmed).

Table 8. Penalties (from 1 May 2026, Res. 282/2026)

Infringement	Small taxpayer (low / medium / high risk)	Medium	Large
Late monthly IIBB return, per return (CF art. 53)	ARS 3,200 / 4,800 / 8,000	6,400 / 9,600 / 16,000	24,000 / 56,000 / 80,000
Late agent return, per return	6,400 / 9,600 / 16,000	13,000 / 20,000 / 32,000	40,000 / 94,000 / 133,000
Late information agent return	ARS 665,000	same	same
Failure to report changes within 15 days (CF art. 51)	32,000 to 80,000	48,000 to 160,000	80,000 to 320,000
Failure to answer information requests	64,000 to 680,000	120,000 to 1,200,000	160,000 to 1,470,000
Failure to register with ARTRN	80,000 to 800,000	240,000 to 1,200,000	680,000 to 1,470,000
Not issuing invoices	64,000 to 680,000	120,000 to 1,200,000	160,000 to 1,470,000
No debit card acceptance (Res. 113/2017)	136,000 / 208,000 / 280,000	280,000 / 420,000 / 560,000	560,000 / 980,000 / 1,400,000
Not filing the seasonal advance return (Form 524, Res. 325/2013)	ARS 96,000	same	same

Substantive penalty	Range	Source
Omission	10% to 100% of tax; 75% reduction if corrected within 15 days of vista	CF art. 52
Agent fails to withhold or perceive	50% to 100%	CF art. 52
Agent keeps tax after due date	200% to 500%; 75% if paid within 10 days of demand	CF art. 52 bis
Agent pays late spontaneously	+10% / +20% / +50% surcharge plus interest	CF art. 53 bis
Fraud	100% to 1,000%	CF art. 56
Closure	1 to 10 days; doubled on repetition	CF art. 69

Table 9. Timeline of norms

Date	Norm	Content
2012	Res. 606/2012	SIRCREB local text (consolidating Res. 150/2004)
2013	Res. 325/2013	Seasonal advance payment for tourism centres
22 Dec 2017 (BO 1 Jan 2018 per SAIJ)	Law 5262	Approval of Consenso Fiscal 2017
1 Oct 2018 (in force 1 Nov 2018)	Res. 985/2018	General withholding and perception regime; SIRCAR from 1 Jan 2019
BO 27 Dec 2018	Law 5337	Adhesion to Comisión Plenaria Res. 28/2017
From 1 Oct 2019	Res. 1091/2019	Simplified regime for monotributistas
BO 7 Jan 2021	Law 5494	Ratification of Consenso Fiscal 2020
2021	Res. 59/2021	Adhesion to SIRTAC
15 Jul 2022	Res. 520/2022	Minimum amounts subject to withholding
19 Oct 2022 (from 1 Nov 2022)	Res. 788/2022	SIRCREB rates (1.40% direct general)
24 Apr 2024	Res. 300/2024	SIRTAC reference rates 2.5% and 0.8%
29 Apr 2024	Res. 319/2024	SIRCREB 2.50% general; new exclusions list
BO 18 Jul 2024	Law 5724	Adhesion to RIGI (Law 27.742 Title VII)
30 Sep 2024	Res. 739/2024	New Annex III (fees withholding)
BO 3 Oct 2024	Law 5751	Principle of free administrative services
9 Oct 2024	Res. 763/2024	Risk based withholding rates
BO 23 Dec 2024	Law 5765	CF penalties reform, small producer exemption, CM Plenary Res. 15/2024 and 23/2024
BO 30 Dec 2024	Law 5774	Tariff law 2025
BO 26 May 2025	Laws 5781 and 5782	Tecpetrol and YPF agreement; VMOS agreement with 30 year stability
4 Jun 2025	Res. 407/2025	Adhesion to SIRCIP
24 Jun 2025 (from 1 Jul 2025)	Res. 458/2025	Interest 3% a month
BO 28 Jul 2025	Decree 610/2025	Regulation of Law 5782
17 Oct 2025	Res. 762/2025	SIRTAC excludes identified tips
5 Dec 2025	Res. 883/2025	Summer 2025/2026 seasonal advance values
10 Dec 2025	RG CA 20/2025	SIFERE 2026 calendar
15 Dec 2025	Res. 889/2025	2026 calendar for direct taxpayers
BO 29 Dec 2025 (No. 6453)	Laws 5837 and 5838	Tariff law 2026; base law changes (property and stamp tax)
2 Jan 2026	Res. 8/2026	Regulation of Law 5837
23 Jan 2026	Res. 54/2026	SIRCIP rate letters A to X
28 Jan 2026	Res. 66/2026	VMOS S.A. removed as agent (operation via RIGI VMOS S.A.)
From 1 Feb 2026	Res. 52/2026	Simplified regime +14.3%
BO 4 May 2026	Law 5849	FLNG agreement (Southern Energy, San Matías Pipeline)
2026 (unconfirmed)	Law 5848	Argentina LNG agreement
30 Apr 2026 (from 1 May 2026)	Res. 282/2026	New penalty scale
20 May 2026	Res. 320/2026	Clearance certificate valid 30 days
8 Jun 2026	Res. 365/2026	Winter 2026 seasonal advance values
16 Jun 2026	Res. 387/2026	Exception certificate allowed with IIBB credit balance
13 Jul 2026	Res. 453/2026	0% withholding by LNG VPUs on direct suppliers; supplier register
23 Jul 2026 and 12 Aug 2026	Res. 482/2026 and 532/2026	LNG VPUs appointed as agents from 1 Sep 2026
From 1 Aug 2026	Res. 481/2026	Simplified regime +16.80%
28 Aug 2026	Res. 573/2026	SIRTAC online threshold 10 operations and ARS 750,000
19 Oct 2026	RG CA 11/2026	CM October advance moved to 17 to 20 Nov 2026

Worked examples

Example 1. Alto Valle apple and pear packer and exporter (direct taxpayer, October 2026)

Facts. A company in the Alto Valle grows apples and pears, packs its own and third party fruit and exports. It sells domestically only to buyers who collect at its packing shed in Río Negro, so it is a direct taxpayer (an assumption; if it ships to buyers in other provinces it may fall under the CM, see the national page). In October 2026:

Exports of packed fruit: US$ 1,200,000 FOB, equal to ARS 1,876,680,000 at the 23 Oct 2026 dólar MEP rate (illustration only; the exempt base is declared in pesos at the rate the taxpayer must use (unconfirmed)).
Domestic sales of packed fruit to wholesalers: ARS 180,000,000 net of VAT.
Sales of unpacked own fruit to another packing house in Río Negro: ARS 40,000,000 net of VAT.
Cold storage services to other growers: ARS 15,000,000 net of VAT.
Bank credits from domestic customers (VAT included): ARS 250,000,000; export proceeds are credited to the same account.
Two supermarket chains designated as Annex II agents bought ARS 100,000,000 (net of VAT) and withheld; packaging suppliers designated as perception agents perceived 1% on ARS 80,000,000 of purchases of cardboard and trays.

Step 1. Classify each stream.

Stream	Code	Rate	Base ARS	Tax ARS	Tax US$
Exports	Exempt, IIBB Law art. 20(w)	0%	1,876,680,000	0	0
Packed fruit, wholesale	463140/0	1%	180,000,000	1,800,000	1,150.97
Own unpacked fruit, first sale in province	012311/0	0%	40,000,000	0	0
Cold storage	016141/0	0%	15,000,000	0	0
Total tax				1,800,000	1,150.97

Note that the small producer exemption is irrelevant here (it excludes packed fruit; IIBB Law art. 20(n)) and that unpacked fruit is at 0% anyway under the table. If the unpacked fruit had been sold to a packer outside Río Negro, it would pay 0.75% under code 012311 with suffix 3: ARS 300,000 (US$ 191.83) (LI art. 6 quinquies).

Step 2. Credits suffered.

Credit	Calculation	ARS	US$
SIRCREB on domestic credits (export proceeds excluded)	250,000,000 × 2.50%	6,250,000	3,996.42
Annex II withholdings by supermarkets	100,000,000 × 1%	1,000,000	639.43
Perceptions on packaging	80,000,000 × 1%	800,000	511.54
Total credits		8,050,000	5,147.39

Sources: Res. 606/2012 arts. 6(5) and 7 (Res. 319/2024); Res. 985/2018 Annex II and Annex VII. Purchases of a new packing line declared as fixed assets would not suffer perception (Res. 985/2018, art. 9; Res. 407/2025, art. 7).

Step 3. Result. Credits ARS 8,050,000 minus tax ARS 1,800,000 = credit balance of ARS 6,250,000 (US$ 3,996.42) for the month. If the pattern repeats, the balance grows by about ARS 75,000,000 (US$ 47,957) a year, all of it caused by SIRCREB at 2.50% on a business whose effective rate on domestic sales is about 0.77%.

Step 4. What to do.

Ask ARTRN for a lower SIRCREB padrón rate on the facts (Res. 606/2012, art. 7, last paragraph). At a 0.50% rate the SIRCREB charge would be ARS 1,250,000 and total credits ARS 3,050,000, still ARS 1,250,000 (US$ 799.28) above the tax, but four times smaller.
Check that export proceeds and prefinancing are actually being excluded by the bank (exclusion 5) and that transfers between the company's own accounts are excluded (exclusion 15) (Res. 606/2012, art. 6).
File Form 102/I to recover SIRCREB amounts collected in error and Form 103/I for the accumulated credit; ask for offset against property and vehicle taxes (CF art. 104 bis).
Remember the asymmetry: the refund earns the Banco de la Nación savings rate (CF art. 125), while any debt to ARTRN costs 3% a month (Res. 458/2025).

Example 2. Four star hotel at Cerro Catedral, Bariloche (direct taxpayer, July 2026)

Facts. A 60 room four star hotel at the base of the Cerro Catedral ski centre, opened in 2025, with a restaurant of 20 tables open to non guests. It is a direct taxpayer and is not on any exception list. July 2026:

Room revenue: ARS 420,000,000 net of VAT.
Restaurant revenue: ARS 30,000,000 net of VAT.
Card settlements (SIRTAC): ARS 300,000,000; bank transfers from tour operators and guests (SIRCREB): ARS 120,000,000. Assume ARTRN assigned the hotel a SIRTAC and SIRCREB rate of 2.5% [assumption; check the padrón].

Step 1. Tax for July. Hotels (551022) and restaurants (561011) are both at 4% (LI art. 6). (450,000,000) × 4% = ARS 18,000,000 (US$ 11,509.69).

Step 2. Seasonal advance payment (Res. 325/2013; Res. 365/2026).

Component	Calculation	ARS	US$
Rooms, 4 and 5 star (c.1)	60 rooms × ARS 1,120 × 31 days	2,083,200	1,332.05
Restaurant tables (b.2), open to non guests	20 tables × ARS 750 × 31 days	465,000	297.33
Total advance for July		2,548,200	1,629.39

Due by 5 July 2026 (Res. 325/2013, art. 7) (unconfirmed). The hotel cannot use the exception certificate because it has not been registered for three years (Res. 251/2016, art. 1). If the restaurant served only guests, the table component would not apply (Res. 325/2013, art. 6). Not paying risks closure (CF art. 69(e)).

Step 3. Other credits.

Credit	Calculation	ARS	US$
SIRTAC	300,000,000 × 2.5%	7,500,000	4,795.70
SIRCREB on transfers only (settlements by payment aggregators under SIRTAC are excluded; whether card issuer settlements are also excluded is not explicit (unconfirmed))	120,000,000 × 2.5%	3,000,000	1,918.28

Sources: Res. 59/2021 art. 9; Res. 606/2012 arts. 6(30) and 7. If the hotel were missing from the SIRTAC padrón, card settlements would suffer 3% (ARS 9,000,000) (Res. 59/2021, art. 4).

Step 4. Return for advance 7 (July).

Line	ARS	US$
Tax determined	18,000,000	11,509.69
Less seasonal advance	(2,548,200)	(1,629.39)
Less SIRTAC	(7,500,000)	(4,795.70)
Less SIRCREB	(3,000,000)	(1,918.28)
Balance to pay	4,951,800	3,166.31

Due on 14, 18, 19 or 20 August 2026 depending on the CUIT check digit (Res. 889/2025). Tips paid by card and separately identified are outside the SIRTAC base (Res. 762/2025).

Step 5. Low season check (October). With room and restaurant revenue of ARS 130,000,000, tax is ARS 5,200,000 (US$ 3,325.02); SIRTAC and SIRCREB at 2.5% on ARS 125,000,000 of collections are ARS 3,125,000 (US$ 1,998.21). The hotel still pays ARS 2,075,000 (US$ 1,326.81), so at a 4% rate the collection regimes do not usually create a credit balance; the cash cost is timing, not trapped balances. A downtown hotel that is not at Cerro Catedral may have had no winter 2026 advance to pay, given the recitals of Res. 365/2026 (unconfirmed).

Practical traps

The 2.50% SIRCREB rate is higher than most production rates. Packers (1%), manufacturers (1%), builders (2%) and growers (0%) are routinely over collected. Industry direct taxpayers have a 0.80% SIRCREB rate, but packing and wholesale of fruit is classified as trade (463140), not industry (Res. 319/2024).
Inside versus outside sales of fruit. Own production is 0% inside Río Negro and 0.75% outside (LI art. 6 quinquies); packed fruit is 1% as wholesale (463140) and never covered by the small producer exemption (IIBB Law art. 20(n)). Use the suffix 3 code for outside sales (Res. 8/2026, art. 9).
Retail sales by a wholesaler pay 5% (LI art. 6 bis). A packing shed that sells boxes to tourists or neighbours must split those sales.
Sand and gravel for Vaca Muerta pays 3%, not 0% or 0.75% (LI art. 6 ter). Choose the suffix 3 code when the buyer is in the hydrocarbon chain (Res. 8/2026, art. 3).
No general rate stated. If an activity has no code, the law says "general rate" but the 2026 table does not name one (IIBB Law art. 25; LI art. 6) (unconfirmed).
Fixed asset purchases: write "a ser afectado como bien de uso" on the purchase order and invoice to avoid perception (Res. 985/2018, art. 9).
Five percent for missing paperwork. Agents must withhold 5% if a supplier does not prove its registration (Res. 985/2018, art. 12). Send the registration certificate or CM01 to every customer that is an agent.
CM taxpayers based elsewhere with a small Río Negro coefficient (below 0.0300) should not suffer withholding (Res. 985/2018, art. 8(7)); check customers apply it.
Out of province sellers without Río Negro registration suffer 1% perception under SIRCIP and 1.50% under SIRTAC, regardless of other provinces' regimes (Res. 407/2025, art. 5; Res. 59/2021, art. 5).
Different October due dates for direct and CM taxpayers in 2026 (Res. 889/2025 versus RG CA 11/2026).
Seasonal advance and closure. In Bariloche and El Bolsón the winter advance is an obligation even when the season is poor; non payment can lead to closure (CF art. 69(e)).
Simple delay versus omission. Filing on time without paying is simple delay with interest only; not filing exposes the taxpayer to the omission fine (CF art. 52). Always file on time, even if cash is short.
Industrial park discount is fragile. One late advance loses the 10% for that month and the next (LI art. 44); any later adjustment must be paid without the discount within 10 business days (LI art. 36).
RIGI stability does not cover withholding. VMOS style agreements exclude collection regimes from stability; project companies remain agents (Law 5782, Annex, art. 11). Suppliers of LNG VPUs must register in the supplier register to get the 0% treatment (Res. 453/2026, art. 5).
Stamp tax on guarantees signed outside the province. From 2026 guarantees over Río Negro assets securing contracts signed elsewhere are taxed (Law 5838, art. 2); see Stamp tax.

Recent changes

19 October 2026: CM October advance moved to 17 to 20 November 2026 (RG CA 11/2026).
28 August 2026: SIRTAC online habituality threshold changed to 10 operations and ARS 750,000 a month (Res. 573/2026).
1 August 2026: simplified regime amounts up 16.80% (Res. 481/2026).
23 July and 12 August 2026: LNG project vehicles appointed as withholding agents from 1 September 2026 (Res. 482/2026; Res. 532/2026).
13 July 2026: 0% withholding for direct suppliers of LNG VPUs and new supplier register (Res. 453/2026).
16 June 2026: exception certificate for the seasonal advance available to taxpayers with an IIBB credit balance covering their other debts (Res. 387/2026).
8 June 2026: winter 2026 seasonal advance values; recitals limit the regime to Cerro Catedral and ski rentals (Res. 365/2026).
1 May 2026: new penalty scale by size and risk (Res. 282/2026, replacing Res. 354/2025).
4 May 2026: FLNG agreement ratified (Law 5849).
1 February 2026: simplified regime up 14.3% (Res. 52/2026).
1 January 2026: tariff law 2026 (Law 5837). Compared with 2025 (Law 5774), rates fell for electricity transmission and distribution and gas distribution (2.5% to 1%), retail medicines (5% to 3.5%) and hospitalisation (4.5% to 3.15%); new codes for platform couriers (5%), crypto validation and custody (3%), non financial credit providers and crypto trading (9%), payment processors (6%) and audiovisual advertising (5%) were added.
23 January 2026: SIRCIP rate letters from 0% to 5% (Res. 54/2026).
17 October 2025: tips excluded from SIRTAC (Res. 762/2025).
1 July 2025: interest on debts set at 3% a month (Res. 458/2025).
26 May 2025: VMOS agreement ratified with 30 year provincial fiscal stability (Law 5782).
4 June 2025: adhesion to SIRCIP (Res. 407/2025).
1 January 2025: Law 5765 raised the fraud fine ceiling from 200% to 1,000%, created the 200% to 500% fine for agents keeping tax, limited refund interest to cases not attributable to the taxpayer, narrowed the small producer exemption to sales inside the province, and adhered to CM Plenary Res. 15/2024 and 23/2024.
29 April 2024: SIRCREB general rate raised to 2.50% for direct taxpayers (from 1.40%) (Res. 319/2024).

Pending changes

SIRCIP start date for Río Negro, which depends on Comarb (Res. 407/2025, art. 13) (unconfirmed).
SIRCREB activity annex of Res. 319/2024 (unconfirmed).
Small producer definition under the new IIBB Law art. 20(n), to be set jointly by the Ministry and ARTRN (unconfirmed).
Texts of Laws 5848 and 5849 annexes (LNG agreements) and their exact gross income tax clauses, duration and scope for suppliers (unconfirmed).
Content of Res. 283/2026, which amends Res. 8/2026 and its annexes (unconfirmed).
2027 tariff law: the bill for 2027 had not been located in the sources as of 26 October 2026 (unconfirmed).
Consenso 2021 ratification by Río Negro (unconfirmed).

FAQ

1. What is the gross income tax rate for a hotel in Bariloche in 2026? 4% for accommodation in hotels, inns and similar (NAES 551021 to 552000) and 4% for restaurants (561011 to 562099) (Law 5837, art. 6). Accommodation by the hour is 5%. In winter, hotels at Cerro Catedral must also make the seasonal advance payment of ARS 1,120 per room per day for 4 and 5 star hotels (Res. 365/2026).

2. Do fruit exporters pay gross income tax in Río Negro? Exports of goods are exempt (IIBB Law art. 20(w)). Domestic sales of packed fruit pay 1% (463140), own fruit sold unpacked pays 0% inside the province and 0.75% outside (LI art. 6 quinquies), and cold storage is 0% (016141, 522020). The real issue is over collection through SIRCREB at 2.50%; see Example 1.

3. Is registration with ARTRN free? Yes. Río Negro's administrative services are free unless the tariff law sets a fee (Law I 2716, art. 1, as replaced by Law 5751), and the 2026 tariff law sets none for ARTRN tax procedures (LI art. 28). Registration is online with ARCA fiscal key.

4. Should I register locally or under the Convenio Multilateral? Locally if all your activity is in Río Negro; under the CM if you act in two or more jurisdictions (IIBB Law art. 26). CM taxpayers with head office in Río Negro use RUT on the ARCA site (ARTRN RUT page).

5. How do I get back a credit balance? File Form 103/I (refund of credit balance) or Form 102/I (SIRCREB) through the ARTRN Oficina Virtual with supporting documents, or ask for offset against other ARTRN taxes (CF arts. 104 bis and 105). The claim lapses after five years (CF art. 121). Refunds earn the Banco de la Nación savings rate (CF art. 125).

6. What rate do Vaca Muerta service companies pay in Río Negro? 3% for oil and gas services before, during and after drilling and other oilfield services (091001 to 091009), 3% for extraction and pipelines, and 3% for sand and aggregates sold to the hydrocarbon chain by companies above micro size (LI art. 6 and 6 ter).

7. Are RIGI projects exempt from provincial gross income tax? Not automatically. Río Negro's RIGI adhesion (Law 5724) bars new local taxes on VPUs (Law 27.742, art. 225). Specific agreements go further: VMOS has 30 year stability at the 31 December 2023 rules (Law 5782), and the LNG agreements ratified by Laws 5848 and 5849 exempt VPUs and their direct suppliers of liquefaction works (Res. 453/2026, recitals). Withholding regimes still apply unless the agreement says otherwise.

8. I am a monotributista in El Bolsón. What do I pay? A fixed monthly provincial amount collected by ARCA with your monotributo on the 20th: from 1 August 2026, ARS 20,759.14 for category A up to ARS 304,988.49 for K (Res. 481/2026). You are excluded from withholdings, SIRCREB and the seasonal advance (Res. 1091/2019, art. 7). If you are 18 to 29 and in categories A or B, you may be exempt for 24 months (IIBB Law art. 20(z)).

9. What happens if I file late? An automatic fine graded by size and risk, from ARS 3,200 for a small low risk taxpayer to ARS 80,000 for a large high risk one per return (Res. 282/2026), halved if you file and pay within 10 days of notice (CF art. 53), plus interest at 0.10% a day on unpaid tax (Res. 458/2025).

10. Can ARTRN close my business? Yes, for 1 to 10 days if you do not invoice, are not registered, double invoice, evade collection regimes, commit fraud or fail to pay a required advance payment (CF art. 69).

11. Does SIRCREB apply to export proceeds and dollar accounts? No. Export proceeds, prefinancing and VAT refunds on exports, transfers from abroad and credits to US dollar accounts are excluded (Res. 606/2012, art. 6, items 5, 18 and 27, as replaced by Res. 319/2024).

12. When is the October 2026 advance due? For direct taxpayers on 13, 16, 17 or 18 November 2026 by CUIT check digit (Res. 889/2025). For CM taxpayers on 17, 18, 19 or 20 November 2026 (RG CA 11/2026).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked line by line against the official text; rely on the primary sources linked below before acting, and expect this page to change as we verify it.